Legal Opinion
Schlemmer v. United States
Court of Appeals for the Second Circuit
Decided January 10, 1938No. 118PublishedCited by 23 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The judgment on appeal dismissed a petition under the Tucker Act, 24 Stat. 505, to recover part of the plaintiff’s income tax, paid for the year 1927. He was president of a company engaged in the contracting business, one, Richardson, was vice-president, and the two with their wives owned all the shares. In the spring of 1927 as directors they had voted themselves each a salary of $30,000, which the company was not in a position to pay at the end of that year. At some time which is in dispute they signed and delivered two notes for $30,000, payable to each respectively,…
2Cases cited8 opinions
- Stone v. WhiteSupreme Court of the United States · 1937
- Weiss v. StearnSupreme Court of the United States · 1924
- The Emily SouderSupreme Court of the United States · 1873
- Segrist v. CrabtreeSupreme Court of the United States · 1889
- Humphrey v. CommissionerUnited States Board of Tax Appeals · 1935
3 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Matthew M. Becker and Anne M. Becker v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Matthew M. Becker and Anne M. BeckerCourt of Appeals for the Second Circuit · 1960
- Dial v. CommissionerUnited States Tax Court · 1955
- Williams v. CommissionerUnited States Tax Court · 1957
- Burr Oaks Corp. v. CommissionerUnited States Tax Court · 1965
- Kniffen v. CommissionerUnited States Tax Court · 1962
18 more not listed; retrieve them via the Exa API.